https://www.taxtmi.com/caselaws?id=237246 The Tribunal upheld the Assessing Officer's decision to add provisions for doubtful debts under section 115JB of the Income-tax Act, citing a retrospective amendment that mandated such additions. The Tribunal also affirmed the charging of interest under section 234B, emphasizing its mandatory nature supported by precedent. The Tribunal dismissed the assessee's appeals, confirming the additions and interest charges. en-us Fri, 09 Nov 2012 00:00:00 +0530 Mon, 23 Sep 2013 06:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237246 The Tribunal upheld the Assessing Officer's decision to add provisions for doubtful debts under section 115JB of the Income-tax Act, citing a retrospective amendment that mandated such additions. The Tribunal also affirmed the charging of interest under section 234B, emphasizing its mandatory nature supported by precedent. The Tribunal dismissed the assessee's appeals, confirming the additions and interest charges. Case-Laws Income Tax Fri, 09 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237246